Test Bank for Principles of Auditing and Other Assurance Services, 21st Edition, Whittington

Test Bank for Principles of Auditing and Other Assurance Services, 21st Edition, Whittington

Test Bank for Principles of Auditing and Other Assurance Services, 21st Edition, Ray Whittington, Kurt Pany

Table of Contents

The Role of the Public Accountant in the American Economy
Professional Standards
Professional Ethics
Legal Liability of CPAs
Audit Evidence and Documentation
Audit Planning, Understanding the Client, Assessing Risks, and Responding
Internal Control
Consideration of Internal Control in an Information Technology Environment
Audit Sampling
Cash and Financial Investments
Accounts Receivable, Notes Receivable, and Revenue
Inventories and Cost of Goods Sold
Property, Plant, and Equipment: Depreciation and Depletion
Accounts Payable and Other Liabilities
Debt and Equity Capital
Auditing Operations and Completing the Audit
Auditors’ Reports
Integrated Audits of Public Companies
Additional Assurance Services: Historical Financial Information
Additional Assurance Services: Other Information
Internal, Operational, and Compliance Auditing